20090612Decision Memo.pdf

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DECISION MEMORANDUM
TO:COMMISSIONER KEMPTON
COMMISSIONER SMITH
COMMISSIONER REDFORD
COMMISSION SECRETARY
COMMISSION STAFF
FROM:DON HOWELL, DEPUTY ATTORNEY GENERA
DAVID HATTAWAY, DEPUTY ADMINISTRATOR
DATE:JUNE 11, 2009
RE:APPLEWOOD OBJECTION TO ITS ANNUAL UTILITY ASSESSMENT
FEE, CASE NO. APL- T -09-01
On March 19, 2009, Applewood Communications originally reported its Gross
Intrastate Operating Revenue for last year of $92,422.59. Based upon ths reported amount, Staff
calculated Applewood's FY 2010 regulatory assessment to be $153.71. On June 3, 2009,
Applewood formally objected to its anual reguatory assessment because it erroneously reported
the Company's Gross Intrastate Operating Revenue for last year. - On May 29, 2009, Staff
received a wrtten request for a rebillng of the regulatory assessment based on the corrected
Gross Intrastate Operating Revenue. The corrected Gross Intrastate Operating Revenue of
$1,452 would result in an adjusted anual assessment of$50.00.
BACKGROUND
Idaho Code § 61-1003 provides that on or before April 1 of each year every public
utility shall fie with the Commission a verified retur "showing its gross operating revenues
from its intrastate utility . . . business in Idao for the preceding calendar year. . .." Based upon
the cumulative amounts of reported Gross Intrastate Operating Revenue, the Commission then
calculates an assessment percentage to meet our anual appropriation approved each year by the
Legislature. Pursuant to Idaho Code § 61-1004, the Commission on or before "April 15th of each
year" determnes the proportion assessment for all utilties and mails each utilty its assessment
on "or before May 1 st of each year."
Idaho Code § 61-1007 provides that if any utilty objects to its assessment, it must
"fie with the commission its wrtten objections to such assessment, setting out specifically the
DECISION MEMORADUM - 1 -
..
grounds upon which it claims said assessment to be erroneous, excessive, unawfl or invalid. . .
on or before the time specified for payment of the first installment of the assessment," i.e., May
15,2009. (Emphasis added.) However, as the Commission is aware, the Governor did not sign
the Commission's appropriation until May 6, 2009. The Commssion assessment letter to
Applewood and the other utilities was not mailed until May 7, 2009. Maintaining the 15-day
statutory scheme embodied in Idaho Code §§ 61-1005 and 61-1007, would make May 22 the
date upon which objections to the Commission's assessment should have been fied. As noted
above, the Commission did not receive Applewood's wrtten protest until June 3, 2009.
COMMISSION DECISION
1. Does the Commission find that Applewood's objection to its assessment is
timely?
2. Given the delay in approving the Commission's anual appropriation and the
mailing of the assessment, does the Commission find that May 22 is the appropriate date to
receive objections to assessments?
3. Does the Commission find any mitigating reasons for the lateness of the
objection?
4. What is the Commission's desire regarding the objection to Applewood's
assessment based upon the erroneously reported Gross Intrastate Operating Revenue?
~
Don Howell, Deputy orney General
David Hattway, Deputy AdmniSlrd
Transfer:APL- T -09-0 i _ dh jdh
DECISION MEMORANDUM - 2 -
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APP E 'OOD
COMMUNICATIONS
June 1,2009
Jean Jewell
PO Box 83720
Boise, ID 83720-0074
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2009 JUN -3 AM 8=11
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RE: Idaho Gross Intrstate Operating Revenues Statement for Calendar Year 2008
Applewood Communcations Corporation objects to the assessment sent to us concerng the Gross
Intrastate Operating Revenues for the calendar year 2008 because the gross intrastate revenues were
reported incorrectly.
Please let me know if you have any questions or concerns,
Thans in advance,~o~
Applewood Communcations Corporation
Tax Analyst .
Tel: [phone]
email: amy.duffer~yapplewood.com
Applewood Communications Corporation. PO Box 127. Brookneal, VA 24528
Tel. [phone]. Fax [phone]
.
RE(~E l\/C:
2009 MAY 29 At1 8: 23
IDAHO
UTILlT!ES ¡.)
May 27, 2009
Idaho Public Utilties Commission
PO Box 83720
Boise, ID 83720-0074
RE: Idaho Gross Intrastate Operating Revenues Statement for Calendar Year 2008
Afer receiving our invoice for the 2009 Anual Assessment Fee, we realized the Gross Intrastate
Operating Revenues were reported incorrectly. At year end 2008, Applewood Communcations
Corporation had only 62 tota customers in Idaho with tota gross receipts of$6120, of which, $1452
was intrstate revenues in Idaho.
I apologize for the inconvenience. Enclosed is the Idaho Gross Intrastate Operatig Revenues Statement
for Calendar Year 2008 that lists the correct intrtate revenues for our company.
Please accept ths remittce and bil us according to the revenues reported on the enclosed statement.
Please let me know if you have any questions or concern.
Than in advance,
~~Applewood Communcations Corporation
Tax Analyst
Tel: [phone]
email: amy.duffer~yappiewood.com
Applewood Communications Corporation · PO Box 127 · Brookneal, VA 24528
TeL. [phone]. Fax [phone]
512/7¡09
IDAHO PUBLIC UTILITIES COMMISSION
P.O. Box 83720
Boise, ID 83720-0074
Telephone: [phone] Fax: [phone]
E-mail: david.hattaway~puc.idaho.gov
CE
2a09 tiAY 29 AM 8: 23
IDe,l"if'i
Idaho GrossIntrastate Operating Revenues StatemJiltltJlËfj"
Calendar Year 2008
Company Name: .APPle\Vppd CQmmunicatiQns
Street Address: POBox 127
City: Brookneal
State:yes no
Zip Code:24528 Is the information in the above boxes new or
different from prior years informaton?
Idaho Code § § 6 1-1003 and 62-611 require that telecommunication corporations anually report their gross operating
revenues denved from business in Idaho during the preceding calendar year to the Commission. We request that your
calendar year 2008 gross intrastate revenues be provided to the Commission on or before April 1, 2009. You must report
even if you had zero gross intrastate operating revenues during the preceding calendar year.
When determing your company's Gross Intrastate Operating Revenue please consult 47 CFR § 32 for definitions of
revenues. Attachment 1 gives additional inormation to use in arving at the amount requested by this report.
This form is for your convenience. Please complete it by entering the relevant information in the shaded boxes. Mail the
completed form to the above address. Please note the law requires information on the retu be venfied by an offcer, or
agent, of your company. To meet the April 1,2009, deadline, facsimile transmissions or e~mail attchments are acceptable.
However, the signed original is required within five days of the electronic transmission. The Commission's contact
information is given above. Should you have any questions or comments, please contact me.
Sincerely,i/~*~.
David Hattaway, Deputy Adm ~tor
Certification:
Our Idaho Gross Intrtate Revenue for the CalendarYear 2008 was
:::~:¡~~i,~~~iS tre and corrct to the best of
my Date
Additional Information:
The person within company to contact should we have questions regarding this form is:
Name:
)291-2446 E-mail Address:Telephone Number: (
telcomgrossrevenue